Dharma Andalas
University
Faculty
of Economics and Business
Unit Guide
Unit name : Accounting Information Systems
Credit : 3 points
Lectures :
Amsal Djunid
URL : http://amsaldjunid.orgfree.com
Syllabus: Data Processing Systems, reporting and
decision making concepts in business organization. The topics include
information systems, ITC concepts, database, reporting and decisions making,
general ledger system, internal control, system documentation, accounting
systems for specific cycle: revenue cycle, procurement cycle, conversion cycle,
and system development.
Objectives:
The students are able to design and evaluate the accounting
information systems as the user as well as the auditor.
Competences:
1. be
able to prepare the reports suit to the decisions making
2. be
able to design the main component AIS
3. be
able to implement of internal control concepts to transaction processing
systems
4. be
able to select computer hardware
5. be
able to design the simple relational database table
6. be
able to design procedure for each business tasks
7. be
able to understand and prepare the basic system documentation
8. be
able to participate as system development team member.
References:
1. Hall,
James A. (2008) Accounting Information Systems 6th Edition, South
Western Cengege Learning, Mason (H)
2. Wilkinson
Joseph W, et.al (2000) Accounting Information System, 7th Ed. John
Wiley & Son (W)
3. Jones and Rama,
Accounting Information Systems: A
Business Process Approach,
2nd edition
4. Lecture Notes: Amsal Djunid,
Sistem Informasi.
TENTATIVE GRADING POLICY:
Tentative allocation of
points. Depending on time available I may remove some
assignments/tests. In the event that this happens, those points will
simply be subtracted from the total available for the class.
Midterm: up to 20 points
Computer project 1 assignment 10-20
points
Computer project 2 assignment
10-20 points
Final exam: 50-60 points
At home exercises: 10-20 points
Course
Outline
|
Week |
Topics |
Prior/After class Home works |
|
1 |
Introduction
to the unit/ Introduction to Accounting Information Systems |
|
|
2 |
Computer
System and AIS
|
Reading
Notes |
|
3 |
Data,
Program, File, and Database
|
Reading
Notes/(Project1 started) |
|
4 |
Internal
Control |
Reading
notes |
|
5 |
Internal
Control |
Reading
notes |
|
6 |
Information
Systems Documentations
|
Reading
Notes/Draw flowchart |
|
7 |
Information
Systems Documentations |
Create
Workflows table |
|
8 |
Midterm
test |
|
|
9 |
General
ledger and the main elements of AIS
|
Reading
Notes (Project2 started) |
|
10 |
The
Revenue Cycles
|
Reading
notes |
|
11 |
The
Expenditure Cycles
|
Reading
notes |
|
12 |
Decision
making and reporting systems
|
Reading
notes |
|
13 |
System
development life cycles
|
Reading
notes |
|
14 |
Final
Exam |
|
Reading Notes
As part of homework the students should prepare the reading notes
for every topics before attend the class and bring the hard copy of your reading reference to the class
each week. The notes will be check randomly. If you cannot show your notes and
reference your point will be deducted by 1